Just to be clear on the facts, Roz McCall mentioned 10 per cent relief, but we have 15 per cent relief for retail, hospitality and leisure businesses. As I have already said, we are putting £320 million into transitional reliefs for the three-year period and we are putting £860 million in total into reliefs. We can listen to the commentary from businesses and business organisations. Scottish Chambers of Commerce has said that

“businesses can take heart from today’s Holyrood Budget, which offered firms immediate relief from rising cost pressures.”

It also welcomed

“measures such as NDR relief”.

Those are words from business organisations that answer Roz McCall’s point and Murdo Fraser’s earlier commentary.

We are very much focusing on working with businesses and business sectors to put in place steps to address some of the increases. Taking into account the reliefs package that we have put in place, that work is absolutely recognised across the piece as being a significant step by the Scottish Government.